[If] he gave the money to the Kohanim of the watch, and he died, the heirs cannot exact it from them, as it is said (Numbers 5:10): A man who gives it to the Kohen —- it shall be his.  [If] he gives the money to Yehoyariv and the guilt-offering to Yedayah, he has fulfilled his obligation.  [If he gives] the guilt-offering to Yehoyariv and the money to Yedayah —- if the guilt-offering exists, the sons of Yedayah shall offer it; if not, he must bring another guilt-offering, for one who brings what he stole before he brings his guilt-offering has fulfilled [his obligation, but] one who brings his guilt-offering before he brings what he stole has not fulfilled [his obligation].  [If] he gave the principal but did not give the fifth, the fifth does not prevent [atonement].

[If] one stole [something] and gave [it] to his children to eat, or left [it] to them, they are exempt from paying; but if there was something which can have a lien on it, they are obligated to pay. We may not change money from the customs collectors' box or from the tax collectors' purse, nor may we accept charity from them. One may, however, accept from his house or from the street.

[If] the customs collectors took his donkey and gave him another donkey, [or if] robbers stole his clothing and gave him other clothing, they are his, since the owners despair of them.  One who rescues from a river, from a troop, or from robbers —- if the owners have despaired [of them], they are his.  Likewise, a swarm of bees —- if the owners have despaired [of them], they are his. Said R' Yochanan ben Berokah: A woman or a minor is believed to say: “This swarm came out of here.” And one may go into another's field to save his swarm. If he inflicted damage, he must pay for what he damaged; but he may not cut off his branch with the intention of making restitution. R' Yishmael the son of R' Yochanan ben Berokah says: He may even cut [it] off and make restitution.

[If] one recognizes his utensils or his books in another's possession, and a report of theft had gone forth in the city concerning him, the purchaser must swear how much he paid, and he receives [it]. Otherwise, it does not avail him, for I say: He sold them to another, and this one purchased them from him.